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Tier non-compliances are as follows: Declaring the inheritance
and transfer tax within the time periods specified under Art. 342/1 after
the expiry of their declaration periods; Failure to provide the seeding
and counting declarations in time, or wholly; Failure to make the nec-
essary written declarations specified in tax laws (except the com-
mencement of work declaration); Failure to obtain the tax card
although the period within which to obtain the same has expired for 15
days; Certifying the books that are required to be certified within 1
month after the expiry of their certification period; Failure to comply
with the rules regulating the form and content of tax declarations, noti-
fications, documents and copies and their annexes; Non-existence or
non-declaration of some documents and copies, provided that this does
not disturb the correctness and clarity of the account or transactions.
“Special Non-Compliances” can be exemplified as the failure to
give or receive receipts, non-compliance with other formal or proce-
dural rules, non-compliances pertaining to Stamp Taxes, and the fail-
ure to furnish information and non-compliance with Art(s). 256, 257
and 257 bis.
Criminal Crimes and Penalties
As stated above, the TPC stipulates that some tax crimes shall be
adjudicated by the criminal courts, and these shall be penalized by
restricting of freedoms.
The first of these is the “Tax Evasion” stipulated under Art. 359 et
seq. In tax evasion, taxpayers, liable persons, and those who are com-
plicit in the act, engage in deceitful activities that result in the loss of
tax revenue. These acts are listed in the same provision: To engage in
accounting and financial fraud in books and records, distorting, hiding,
destroying books and records; Forging documents and copies, and
using forged documents and copies; and Unauthorized printing of doc-
uments and using such documents, each of which may incur a prison
sentence of 18 months to 5 years. It is clearly stated that these acts shall
be punishable with punishments restricting freedom, and “fault” is
necessary for the commitment of these crimes. In other words, material
and subjective elements of criminal law are taken into consideration in
determining acts that constitute tax evasion in accordance with the TPC.
MISCELLANEOUS
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